https://www.taxtmi.com/caselaws?id=294583 Service tax demand required verification of the appellant's challan references and Chartered Accountant certification showing payment, because those particulars were material to the demand and had not been examined by the original authority. The matter was remanded for fresh verification of the payment details. The plea that the extended period under the proviso to Section 73(1) of the Finance Act, 1994 was inapplicable, on the basis of absence of suppression or misstatement, was also kept open for reconsideration by the original authority on remand, with an opportunity of personal hearing. en-us Thu, 11 Apr 2019 00:00:00 +0530 Thu, 22 Apr 2021 08:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294583 Service tax demand required verification of the appellant's challan references and Chartered Accountant certification showing payment, because those particulars were material to the demand and had not been examined by the original authority. The matter was remanded for fresh verification of the payment details. The plea that the extended period under the proviso to Section 73(1) of the Finance Act, 1994 was inapplicable, on the basis of absence of suppression or misstatement, was also kept open for reconsideration by the original authority on remand, with an opportunity of personal hearing. Case-Laws Service Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294583